| §401(k), §403(b), §457(e)(15) Annual Deferral Limit |
$16,500 |
$16,500 |
$15,500 |
| §401(k), §403(b), §457(e)(15) Age 50 Catch-Up Deferral |
$5,500 |
$5,500 |
$5,000 |
| Deferred Contribution Compensation Limit |
$245,000 |
$245,000 |
$230,000 |
| Deferred Contribution Combined Limit |
$49,000 |
$49,000 |
$46,000 |
| Social Security Wage Limit |
$106,800 |
$106,800 |
$102,000 |
| Social Security Maximum Withholding |
$6,621.60 |
$6,621.60 |
$6,324.00 |
| Social Security Employer Maximum |
$6,621.60 |
$6,621.60 |
$6,324.00 |
| SIMPLE Plan Deferral Limit |
$11,500 |
$11,500 |
$10,500 |
| SIMPLE Plan Age 50 Catch-Up Deferral |
$2,500 |
$2,500 |
$2,500 |
| IRA Contribution Limit |
$5,000 |
$5,000 |
$5,000 |
| IRA Age 50 Catch-Up Contribution |
$1,000 |
$1,000 |
$1,000 |
| Highly Compensated Employee |
$110,000 |
$110,000 |
$105,000 |
| Key Employee in a Top-Heavy Plan |
$160,000 |
$160,000 |
$150,000 |
| Control Employee for Reg. §1.61-21(f)(5)(i) |
$95,000 |
$95,000 |
$90,000 |
| Control Employee for Reg. §1.61-21(f)(5)(iii) |
$195,000 |
$195,000 |
$185,000 |
| Business Mileage Rate (January 1 - June 30) |
$0.50 |
$0.55 |
$0.505 |
| Business Mileage Rate (July 1 - December 31) |
$0.50 |
$0.55 |
$0.585 |
| SEP Compensation Threshold |
$550 |
$550 |
$500 |
| Federal Hourly Minimum Wage (Effective July 24) |
$7.25 |
$7.25 |
$6.55 |
| Health Savings Account (HSA) Self-Only Coverage Contribution |
$3,050 |
$3,000 |
$2,900 |
| HSA Self-Only Out-of-Pocket Maximum |
$5,950 |
$5,800 |
$5,600 |
| HSA Self-Only Minimum Deductible |
$1,200 |
$1,150 |
$1,100 |
| HSA Family Coverage Contribution |
$6,150 |
$5,950 |
$5,800 |
| HSA Family Coverage Out-of-Pocket Maximum |
$11,900 |
$11,600 |
$11,200 |
| HSA Family Minimum Deductible |
$2,400 |
$2,300 |
$2,200 |
| HSA Age 55 Catch-Up Contribution |
$1,000 |
$1,000 |
$900 |
| Medical Savings Account (MSA) Self-Only Deductible Minimum |
$2,000 |
$2,000 |
$1,950 |
| MSA Self-Only Deductible Maximum |
$3,000 |
$3,000 |
$2,900 |
| MSA Self-Only Out-of-Pocket Maximum |
$4,050 |
$4,000 |
$3,850 |
| MSA Family Deductible Minimum |
$4,050 |
$4,000 |
$3,850 |
| MSA Family Deductible Maximum |
$6,050 |
$6,050 |
$5,800 |
| MSA Family Out-of-Pocket Maximum |
$7,400 |
$7,350 |
$7,050 |
| Monthly Transit Pass Maximum Fringe Benefit Exclusion January-February |
$230 |
$120 |
$115 |
| Monthly Transit Pass Maximum Fringe Benefit Exclusion March-December |
$230 |
$230 |
$115 |
| Monthly Qualified Parking Maximum Fringe Benefit Exclusion |
$230 |
$230 |
$220 |
| Monthly Qualified Bicycle Commuting Maximum Fringe Benefit Exclusion |
$20 |
$20 |
$ |
